Bachelor thesis
Are you interested in writing a Bachelor's thesis at the Chair of Business Taxation? Then you will find all the important information here.
Award procedure
Bachelor's theses at the Chair of Business Taxation are awarded on the basis of a short application. This should include a current overview of grades and a short synopsis (max. 2 pages). The synopsis should include a proposed topic. In addition, the relevance of the topic, the research question(s) and method should be elaborated. The proposal must be thematically independent of topics previously worked on in other final theses/seminar papers. Accordingly, an overview of topics previously worked on must be enclosed. Please send your application at least 2 weeks before your preferred start date to taxation@uni-siegen.de.
Preliminary interview and application
After we have received your application, a research assistant will contact you to discuss the topic. This is only a non-binding preliminary discussion and not a guaranteed topic commitment. It is therefore not possible to start working on the topic at this stage.
The thesis registration form must then be completed, signed and sent to the supervisor. The topic does not have to be completed, as the final determination of the topic will only take place afterwards. The form will be signed and returned to you after the final topic has been agreed with Prof. Thomsen. For a successful and timely registration, the form must be submitted within two weeks after being signed by Prof. Thomsen .
Issue of topics and processing time
Once you have successfully registered with the Examination Office, you will receive an email with your topic, start date and submission date.
During the processing time, a research assistant will be available to support you. In particular, your proposed outline will be discussed. When working on your topic, the guidelines for the preparation of scientific papers
must be applied.
If you would like to refresh or expand your knowledge of academic writing, the Chair of Business Taxation offers a colloquium on academic writing every semester. For more information, please follow our news or take a look at our current course overviews for Bachelor students
.
Possible topics for the bachelor thesis
We generally welcome your own topic suggestions. We would be happy to meet you in person to discuss your topic preferences. Please feel free to contact us by email.
If you do not yet have a topic of your own, you will find an overview of possible topics at our department in the following list. The list represents a possible preselection and can help you to get an overview of possible subject areas.
Bachelor thesis topics at the UB Chair
The effect of tax loss carryforwards for asset management companies in the case of losses from commercial activities
The effect of tax loss carryforwards for asset management companies in the case of losses from commercial activities
Reduction of the deduction for income-related expenses in the case of tax-free benefits from a scholarship
Reduction of the deduction for income-related expenses in the case of tax-free benefits from a scholarship
Addition of royalties in trade tax law
Addition of royalties in trade tax law
A critical analysis of tax planning methods in the context of company size
A critical analysis of tax planning methods in the context of company size
Profit and loss transfer agreement for the establishment of a consolidated tax group and failure scenarios
Profit and loss transfer agreement for the establishment of a consolidated tax group and failure scenarios
The tax consequences of retained earnings
The tax consequences of retained earnings
A critical analysis of the tax treatment of innovation promotion
A critical analysis of the tax treatment of start-ups
Anti-Abuse Regulations in the German Income Tax Act
Anti-Abuse Regulations in the German Income Tax Act
The Importance of Beneficial Ownership in Income Tax Law
The Importance of Beneficial Ownership in Income Tax Law
Loss Offset Limitations in Income Tax Law
Loss Offset Limitations in Income Tax Law
Substance Requirements in Income Tax Law
Substance requirements in income tax law
Taxation of Private Equity Funds
Taxation of Private Equity Funds
Income Tax Opportunities and Risks of Establishing and Relocating the Place of Management under § 10 AO
Income Tax Opportunities and Risks of Establishing and Relocating the Place of Management under § 10 AO
Reorganization and Corporate Tax Considerations in Loss-Making Corporate Groups
Reorganization and corporate tax considerations in loss-making corporate groups
Usufruct as a Planning Instrument in Succession Planning
Usufruct as a Planning Instrument in Succession Planning
Inheritance and Gift Tax Aspects of Establishing Family Foundations as Asset Binding Vehicles
Inheritance and Gift Tax Aspects of Establishing Family Foundations as Asset Binding Vehicles
Disproportionate Profit Distributions in Tax Law
Disproportionate profit distributions in tax law
The COVID-19 Pandemic as a Valid Reason for the Premature Termination of a Profit Transfer Agreement?
The Corona Pandemic as a Valid Reason for the Premature Termination of a Profit Transfer Agreement?
The Restructuring Clause under § 8c para. 1a of the Corporate Income Tax Act
The Restructuring Clause under § 8c para. 1a of the Corporate Income Tax Act
Abuse of Legal Structuring Options (§ 42 AO) - A Critical Analysis of Federal Fiscal Court Case Law
Abuse of Legal Structuring Options (§ 42 AO) - A Critical Analysis of Federal Fiscal Court Case Law
Treatment of Tax Mismatches (including § 4k EStG)
Treatment of tax mismatches (including § 4k EStG)
Taxation of carried interest
Taxation of carried interest
Incongruent profit distributions
Incongruent profit distributions
The New Interest Concept of the Interest Deduction Limitation under the Credit Secondary Market Promotion Act
The New Interest Concept of the Interest Deduction Limitation under the Credit Secondary Market Promotion Act
Impact of § 4h para. 1 sentence 7 EStG on the Application of the Exemption Threshold in § 4h para. 2 sentence 1 letter a EStG
Impact of § 4h para. 1 sentence 7 EStG on the Application of the Exemption Threshold in § 4h para. 2 sentence 1 letter a EStG
Comparison of Trade Tax Regulations in Germany and Other EU Countries
Comparison of Trade Tax Regulations in Germany and Other EU Countries
A critical analysis: Germany as a location for start-ups - from a tax perspective
A critical analysis: Germany as alocation for start-ups - from atax perspective
A critical analysis of tax avoidance measures
A critical analysis of tax avoidance measures
Corporate tax transparency through country-by-country reporting - status quo and actual developments
Corporate tax transparency through country-by-country reporting - status quo and actual developments
The Tax Haven Defense Act
The Tax Haven Defense Act
The Permanent Establishment under § 12 AO - Nature, Legal Elements, and Income Tax Planning Options
The Permanent Establishment under § 12 AO - Nature, Legal Elements, and Income Tax Planning Options
Treaty Overrides as Defensive Mechanisms in Income Tax Law
Treaty overrides as defensive mechanisms in income tax law
Trade Tax and Digitalization: Opportunities and Challenges for Companies
Trade Tax and Digitalization: Opportunities and Challenges for Companies
Tax Incentives for Business Development: The Role of Trade Tax in Investment Decisions
Tax Incentives for Business Development: The Role of Trade Tax in Investment Decisions
Trade Tax and Its Role in Financing Start-Ups
Trade Tax and Its Role in Financing Start-Ups
Commercial vs. Tax Balance Sheet - Differences, Similarities, and Conflicts of Objectives
Commercial and Tax Balance Sheet - Differences, Similarities, and Conflicts of Objectives
Deferred Taxes in the Tension Between Commercial and Tax Accounting
Deferred Taxes in the Tension Between Commercial and Tax Accounting
A critical analysis of the implementation of the Non-Financial Reporting Directive within the EU member states
A critical analysis of theimplementation of theNon-Financial Reporting Directive within theEU member states
Tax incentives for sustainable management in the European Union
Tax incentives for sustainable management in the European Union